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Opinion 2002-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … provisions; the making of employer contributions for retirement, social security, health insurance, workers' …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12-0Opinion 2002-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … provisions; the making of employer contributions for retirement, social security, health insurance, workers' …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12Hoags Corners Volunteer Fire Company, Inc. – Internal Controls (2014M-09)
… Purpose of Audit The purpose of our audit was to assess Fire Company controls … The Hoags Corners Volunteer Fire Company is located in Rensselaer County and provides fire protection services to …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/hoags-corners-volunteer-fire-company-inc-internal-controls-2014m-09Village of South Glens Falls – Audit Follow-Up (2014M-102-F)
… Purpose of Review The purpose of our review was to assess the Village’s progress, as of February 2016, in …
https://www.osc.ny.gov/local-government/audits/village/2016/05/06/village-south-glens-falls-audit-follow-2014m-102-fJefferson County Industrial Development Agency – Audit Follow-Up (2020M-70-F)
… report – pdf ] [ read complete 2020 report – pdf ] Purpose of Review The purpose of our review was to assess the Jefferson County … The purpose of our review was to assess the Jefferson County Industrial …
https://www.osc.ny.gov/local-government/audits/county/2024/11/15/jefferson-county-industrial-development-agency-audit-follow-2020m-70-fOperational Training and Medical Assessments of Train Crews (Follow-Up)
… bus and subway service within the City of New York. Staten Island Railway (SIR) is a subsidiary agency that operates a single rapid transit line on Staten Island, which runs from the St. George Ferry Terminal to the … to pass a medical assessment at a Medical Assessment Center (MAC). Periodic medical assessments are required every …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/operational-training-and-medical-assessments-train-crews-followOvertime and Other Time and Attendance Matters Found in the Use of Certain Federal Funds
… Act) for two of its projects: Atlantic Avenue Viaduct Phase II and Babylon Car Wash. These projects were estimated to cost approximately $77.3 and $25.5 million, respectively. A great portion of the …
https://www.osc.ny.gov/state-agencies/audits/2014/01/24/overtime-and-other-time-and-attendance-matters-found-use-certain-federal-fundsComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … New York State Comptroller Thomas P DiNapoli today announced his …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-2Lehman College – Controls Over Bank Accounts (Follow-Up)
… recommendations included in our initial report, Lehman College: Controls Over Bank Accounts ( 2014-S-69 ). … of bank accounts, which increase the risk that Lehman College personnel could conduct transactions using … review. Other Related Audits/Reports of Interest Lehman College: Controls Over Bank Accounts ( 2014-S-69 ) Medgar …
https://www.osc.ny.gov/state-agencies/audits/2017/12/21/lehman-college-controls-over-bank-accounts-followOperational Training and Medical Assessments of Train Crews
… agency that operates a single rapid transit line on Staten Island, which runs from the St. George Ferry … and Signals annually), intended to update the employees on current operating, communications, fire, and evacuation … Engineers are required to take Refresher Training courses on BOR biennially and RWP and Signals annually. The BOR …
https://www.osc.ny.gov/state-agencies/audits/2018/03/01/operational-training-and-medical-assessments-train-crews-0Controls Over Revocable Consents (Follow-Up)
… consent revenues were $19.3 million for City Fiscal Year (CFY) ended June 30, 2020 and $18.5 million for CFY ended June 30, 2021. We issued our … revocable consents have one in place . We found that DOT did not bill and collect the correct amounts, did not comply …
https://www.osc.ny.gov/state-agencies/audits/2022/05/13/controls-over-revocable-consents-followOpinion 88-53
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … salary base for the computation of retirement shall in no event include any of the following...(3) any additional … date of section 431, it is our opinion that there is no such obstacle. Pursuant to Article 5, §7 of the New York …
https://www.osc.ny.gov/legal-opinions/opinion-88-53Record of Activities (ROA) – Reporting Elected and Appointed Officials
… 30 days of completion. An elected or appointed official is not required to keep an ROA if: They are a retiree … member; or They are an employee whose membership in NYSLRS is optional and they have not joined NYSLRS. Direct your … a new ROA for an alternative three-month period. A new ROA is also necessary: If the number of hours worked changes; or …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/record-activities-roaDalton-Nunda Central School District – Separation Payments (2015M-142)
… Purpose of Audit The purpose of our audit was to examine the District’s … The Dalton-Nunda Central School District is located in the Towns of Nunda, Portage, West Sparta and Mount Morris in Livingston County, the Towns of Granger and Grove in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/18/dalton-nunda-central-school-district-separation-payments-2015m-142NY Full-Time Equivalent Employees Dashboard
… NY Full-Time Equivalent Employees Dashboard The Office of the New York State Comptroller processes pay for employees of the State of New York. This dashboard provides … quarterly data on the number of full-time equivalent (FTE) employees by agency since 2014. About the Dashboard FTEs …
https://www.osc.ny.gov/ny-full-time-equivalent-employees-dashboardDiNapoli: MTA'S Homeless Outreach Program Didn't Do Much Outreach
… the nonprofit hired to provide outreach services at Penn Station, Grand Central and elsewhere, according to an audit … Committee (BRC) to provide homeless services at Penn Station, Grand Central, and outlying Long Island Rail Road … services. DiNapoli’s auditors found workers at Penn Station, Grand Central and other MTA rail stations spent, on …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-mtas-homeless-outreach-program-didnt-do-much-outreachAn Economic Snaphot of the Bedford-Stuyvesant Neighborhood - September 2017
Bedford-Stuyvesant is one of the many neighborhoods in Brooklyn to experience a resurgence.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-5-2018.pdfClymer Central School District – Financial Management (2016M-187)
… is located in the Towns of Clymer, French Creek, Mina and Sherman in Chautauqua County. The District, which … exceeded the statutory limit for the 2012-13 through 2014-15 fiscal years. Two of the District’s reserves may be overfunded. In 2013-14 and 2014-15, District officials improperly account for two bond …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/clymer-central-school-district-financial-management-2016m-187Town of Edmeston – Supervisor's Records and Reports (2017M-13)
… The purpose of our audit was to assess the completeness and accuracy of the Town’s records and reports for the period January 1, 2015 through October … The Town of Edmeston is located in Otsego County and has a population of approximately 1,800. The Town is … Town of Edmeston Supervisors Records and Reports 2017M13 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-edmeston-supervisors-records-and-reports-2017m-13Amagansett Union Free School District – Financial Condition (2014M-91)
… five-member Board of Education. The District operates one school with 108 students attending kindergarten through … District has accumulated unexpended surplus funds of up to two times the amount allowed by statute. Two of the District’s reserve funds had excessive balances …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/amagansett-union-free-school-district-financial-condition-2014m-91